Share Capital

Understanding and effectively managing corporate share capital is crucial for any legal professional operating in Ireland's corporate sector. From initial issuance to restructuring, legal practitioners must navigate a myriad of regulations and strategic considerations to ensure compliance and optimise their corporate clients' capital structures. Maximise your expertise with practical guidance tailored to the Irish legal framework.

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Sub Topics We Cover

Allotment, issue and pre-emption of shares Alteration of share capital

Latest Ireland - Corporate News

Irish merger control in Q1 2026—proposed increase in notification thresholds and a first ‘call-in’ by the CCPC

Irish merger control in Q1 2026—proposed increase in notification thresholds and a first ‘call-in’ by the CCPC

Ireland—Commercial and Corporate analysis: This article was written by A&L Goodbody’s EU, Competition & Procurement Team. It reviews two significant...

Insurers see rise in claims under M&A cover

Insurers see rise in claims under M&A cover

Law360, London: Claims are increasing under insurance policies designed to protect dealmakers from unexpected liabilities identified after corporate...

EU Competition law—daily round-up (18/05/2026)

EU Competition law—daily round-up (18/05/2026)

A round-up of EU competition law developments, including (amongst other things) the latest EUMR developments....

ESMA issues call for evidence on market structure of EU equity markets

ESMA issues call for evidence on market structure of EU equity markets

The European Securities and Markets Authority (ESMA) has published a call for evidence (CfE) presenting a data-driven analysis of the evolution of...

Featured Ireland - Corporate content

Ireland—Designated activity company (DAC)

Ireland—Designated activity company (DAC)

Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the...

Ireland—Public limited company (PLC)

Ireland—Public limited company (PLC)

Ireland—Public limited company (PLC)What is a public company limited by shares?A public company limited by shares (PLC) is a legal entity which is...

Ireland—Governing law clause

Ireland—Governing law clause

This Precedent is a governing law clause, sometimes known as an applicable law clause or a choice of law clause. The governing law clause is...

Ireland—Written resolutions (sole director)

Ireland—Written resolutions (sole director)

This precedent provides a simple template for the sole director of a private company limited by shares to pass one or more written resolutions.The...

Precedents

Ireland—Counterparts clause

Ireland—Counterparts clauseCounterpartsA counterparts clause is a common boilerplate clause which provides that the parties to an agreement may...
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2nd Jun
Practice notes

Ireland—Company capital and its maintenance

Ireland—Company capital and its maintenanceA company’s capital means the sum of share capital and undenominated capital. A company’s share capital...
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Produced in partnership with Angela Freeman of Mason Hayes & Curran LLP, Conall Geraghty of Mason Hayes & Curran LLP and Sara Twomey of Mason Hayes & Curran LLP
13th Oct
Precedents

Ireland—Letter—resignation from directorship—private company limited by shares

This Precedent is a sample resignation letter for a director resigning from a private company limited by shares, registered in Ireland.The...
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Produced in partnership with Inez Cullen of Philip Lee
13th Oct
Precedents

Ireland—Written resolutions (directors)

Ireland—Written resolutions (directors)To: The Directors[insert company name][insert company address]Written resolutionsThis Precedent sets out a...
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Produced in partnership with Inez Cullen of Philip Lee
13th Oct
Precedents

Ireland—Letter to act as a director

Ireland—Letter to act as a directorIreland—Letter—consent to act as a directorThis is a precedent consent to act as a director letter from an...
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Produced in partnership with Inez Cullen of Philip Lee
13th Oct
Precedents

Ireland—Directors’ declaration—summary approval procedure

Ireland—Directors’ declaration—summary approval procedureRegistrationIn order for the summary approval procedure (SAP) to be valid, a copy of this...
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Produced in partnership with Inez Cullen of Philip Lee
13th Oct
Practice notes

Ireland—Section 110 companies—use and associated tax considerations

Ireland—Section 110 companies—use and associated tax considerationsIreland’s Section 110 RegimeIreland has established itself as one of the most...
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Produced in partnership with John Kearns of Addleshaw Goddard
13th Oct
News

Ireland—Domino’s pizza to buy Irish franchisee in €92m deal

The UK arm of Domino's said that it has signed a binding agreement to acquire the remaining 85% that it does now own in Shorecal Ltd, the largest...
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3rd Jun
Precedents

Ireland—Resolution to approve substantial property transaction

Ireland—Resolution to approve substantial property transactionThis Precedent contains two alternative resolutions that may be used by a company to...
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Produced in partnership with Inez Cullen of Philip Lee
13th Oct
Practice notes

Ireland—Substantial transactions in respect of non-cash assets

Ireland—Substantial transactions in respect of non-cash assetsSection 238—backgroundThe Companies Act 2014 (Ireland) (CA 2014 (IRL)) contains...
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Produced in partnership with Inez Cullen of Philip Lee
13th Oct
Precedents

Ireland—Form of proxy for a general meeting of a private limited company

Ireland—Form of proxy for a general meeting of a private limited companyThis Precedent sets out standard wording for a form of proxy for a general...
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2nd Jun
News

Corlytics acquires Deloitte UK RegTech platform

As part of the acquisition, Deloitte UK partner and head of RegTech Kent Mackenzie is joining Corlytics as its chief operating officer.'The Corlytics...
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3rd Jun
Precedents

Ireland—Resolution—appointment of director—private company limited by shares

Ireland—Resolution—appointment of director—private company limited by sharesThis is a precedent ordinary resolution to appoint a director of a private...
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Produced in partnership with John Darmody of Addleshaw Goddard
13th Oct
Precedents

Ireland—Board minutes—summary approval procedure

Ireland—Board minutes—summary approval procedureThese precedent minutes of a meeting of the directors of a private company limited by shares are to be...
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Produced in partnership with Inez Cullen of Philip Lee
13th Oct
Precedents

Ireland—Board minutes—allotment of shares

Ireland—Board minutes—allotment of sharesCOMPANY NUMBER: [insert company number][insert company name] LIMITED Minutes of a meeting of the board of...
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Produced in partnership with Angela Freeman of Mason Hayes & Curran LLP and Conall Geraghty of Mason Hayes & Curran LLP
13th Oct
Practice notes

Ireland—Corporate horizon scanner 2025

Ireland—Corporate horizon scanner 2025This Practice Note provides a summary the key dates and legal developments that are expected to impact corporate...
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2nd Jun

Popular documents

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Glossary—Latin legal terms

Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of